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IN THE HIGH COURT OF DELHI AT NEW DELHI
DINESH MEHTA, VINOD KUMAR
Pawan Sachdeva – Appellant
Versus
Income-Tax Officer, Ward 19(3), Delhi – Respondent
| Table of Content |
|---|
| 1. factual background of the case (Para 1 , 2 , 4 , 5 , 6 , 7 , 8) |
| 2. parties' arguments on notice validity (Para 9 , 10 , 11 , 12 , 13 , 14) |
| 3. court's analysis of notice issuance (Para 16 , 17 , 18 , 19 , 20 , 21 , 23) |
| 4. legal principle on notice validity and jurisdiction (Para 22 , 24) |
| 5. final conclusion and order (Para 25 , 26) |
JUDGMENT :
DINESH MEHTA, J.
1. By way of the present petition, the petitioner assails the order dated 30.12.2025, whereby the respondents have rejected the petitioner’s objection regarding the jurisdiction and has decided to continue with the reassessment proceedings for Assessment Year 2012-13.
2. Before adverting to the issues that arise for consideration, it will be apposite to give, in brief, the factual backdrop giving rise to the present case. 3. The petitioner is an assessee regularly filing his return of income in Delhi and is assessed to tax within the jurisdiction of the respondents. For Assessment Year 2012-13, the petitioner filed his return of income on 26.09.2012 declaring an income of Rs. 9,39,990/-.
4. On 31.03.2019, at 11:07 pm, an e-mail was sent to the petitioner’s registered mail id from the office of the Assessing Officer,
Valid issuance of tax notices under Section 148 requires only that they are issued within limitation, regardless of subsequent service errors.
The legal service of notice under the Income Tax Act, 1961 is a jurisdictional requirement and must be mandatorily complied with. Failure to serve notice on the correct registered email address of th....
Issue of notice where income has escaped assessment (1) Before making the assessment, reassessment or re-computation under Section 147, the Income tax Officer shall serve on the Assessee a notice con....
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